https://www.taxtmi.com/caselaws?id=86599 The Tribunal held that Modvat Credit was not available for items not declared, emphasizing the need for verification based on the filed declaration. Regarding Amonia Paper, the credit was disallowed as it was deemed a preparatory process not integrally connected to the manufacturing stream. For Tools, insufficient details led to a remand for further examination to determine eligibility. The appeal was remanded for reconsideration, granting the respondent an opportunity to be heard. en-us Mon, 24 Feb 1997 00:00:00 +0530 Thu, 25 Aug 2011 18:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86599 The Tribunal held that Modvat Credit was not available for items not declared, emphasizing the need for verification based on the filed declaration. Regarding Amonia Paper, the credit was disallowed as it was deemed a preparatory process not integrally connected to the manufacturing stream. For Tools, insufficient details led to a remand for further examination to determine eligibility. The appeal was remanded for reconsideration, granting the respondent an opportunity to be heard. Case-Laws Central Excise Mon, 24 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86599